卫生陶瓷产品的生命周期成本分析
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  • 英文篇名:Life Cycle Cost Analysis of Sanitary Ware
  • 作者:李凤 ; 马晨佳 ; 许慧萍 ; 魏恒勇 ; 卜景龙 ; 张璞
  • 英文作者:LI Feng;MA Chen-jia;XU Hui-ping;WEI Heng-yong;BU Jing-long;ZHANG Pu;Department of Accounting,Tangshan University;School of Materials and Engineering,North China University of Science and Technology;Ceramic Research Institute of Light Industry of China;
  • 关键词:卫生陶瓷 ; 生命周期成本分析 ; 绿色因子
  • 英文关键词:sanitary ware;;life cycle cost analysis;;green factor
  • 中文刊名:HLXB
  • 英文刊名:Journal of North China University of Science and Technology(Social Science Edition)
  • 机构:唐山学院会计系;华北理工大学材料科学与工程学院;
  • 出版日期:2019-07-04
  • 出版单位:华北理工大学学报(社会科学版)
  • 年:2019
  • 期:v.19;No.98
  • 基金:河北省科技厅创新能力提升计划项目(17454014):基于LCA的我省陶瓷产业低碳化技术决策体系研究;; 唐山市社科联项目(TSSWSKL-059):“互联网+”背景下唐山陶瓷产业转型升级问题研究
  • 语种:中文;
  • 页:HLXB201904011
  • 页数:7
  • CN:04
  • ISSN:13-1420/C
  • 分类号:55-61
摘要
为考察卫生陶瓷生命周期过程中环境属性与经济属性间的关系,综合评价环境影响与经济效益指标,采用生命周期成本分析法(LCCA)评估了卫生陶瓷产品的外部环境成本和内部成本。结果表明,人工成本和焦化煤气燃烧所产生废气的环境成本分别是影响内部、外部成本的主要因素。在陶瓷产业中引入智能生产系统可减少人工成本,以天然气代替焦化煤气能够有效降低卫生陶瓷产品的生命周期成本,有利于提高卫生陶瓷绿色指数,有助于实现卫生陶瓷产品绿色化。
        In order to investigate the relationship between environmental attributes and economic attributes during the life cycle of sanitary ceramics, and to evaluate the environmental impact and economic benefit indices comprehensively, the external environmental cost and internal cost of sanitary ceramics products were evaluated by Life Cycle Cost Analysis(LCCA). The results show that the main factors affecting the internal and external costs are the labor cost and the environmental cost of the exhaust gas produced by the combustion of coking gas. The introduction of intelligent production system in ceramic industry can reduce labor costs. Replacing coking gas with natural gas can effectively reduce the life cycle cost of sanitary ceramics products. It is helpful to realize the greening of sanitary ceramics products by improving the green index of sanitary ceramics.
引文
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